dlls/user32/cursoricon.c defines a LookupIconIdFromDirectory16() function which is not used anywhere.
What is strange is thar user.exe.spec exports a LookupIconIdFromDirectoryEx() function. So shouldn't it export a LookupIconIdFromDirectory() function too? In which case I suspect that LookupIconIdFromDirectory16() would be its implementation...
Unfortunately I have no information about what 16bit dlls are supposed to export...